会计师事务所联结与企业会计政策相似性——基于TF-IDF的文本相似度分析

Accounting Firms Ties and Firms’Accounting Policies Similarity——Textual similarity analysis based on TF-IDF

本文利用TF-IDF的文本相似度分析方法考察了会计师事务所联结对企业会计政策相似性的影响。研究发现,与不存在会计师事务所联结的两家企业相比,存在会计师事务所联结的两家企业的会计政策相似性水平更高;本年度,若两家企业由上年度不存在事务所联结关系变更为存在联结关系,则其会计政策相似性水平会上升。进一步研究表明,在会计师事务所联结的配对企业中,与规模小的会计师事务所相比,规模大的会计师事务所联结的两家企业会计政策相似性水平更高;本年度,若两家企业的事务所规模由上年度的小所变更为大所,则其会计政策相似性水平会上升。事务所向其联结的两家企业派遣的审计师重合程度越高,那么企业之间的会计政策相似性水平越高;若两家企业当年的审计师重合程度高于上年度,则其会计政策相似性水平会上升。

This paper uses TF-IDF text similarity analysis method to study the influence of accounting firms’ties on the firms’accounting policies similarity.It is found that the accounting policies similarity level of the two firms with accounting firms ties is higher compared with the two firms without ties.In addition,if the two firms change from accounting firms ties change from non-existence in the previous year to existence in this year,the level of accounting policies similarity will increase.Further research shows the following features in the matching firms with accounting firms ties.First,compared with small accounting firms,big accounting firms tying two firms lead to higher similarity;and if the size of the two firms’accounting firms changes from a small firm to a big firm,the level of accounting policies similarity will increase.Second,the higher the overlap ratio of auditors who are dispatched by the accounting firm to the two firms,the higher the level of accounting policies similarity between the two firms;and if the auditor overlap in the two firms is higher than that of the previous year,the level of accounting policies similarity will also increase.